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In this decision, the High Court confirmed the test for legal advice privilege as it applies to foreign lawyers.

Major changes to the tax rules for off-payroll workers in the private sector will come into force next April after a year's deferral due to the Covid-19 pandemic. From that date, businesses engaging workers through intermediary companies or agencies will have increased responsibility for checking the status of these workers and, where required, operating PAYE in relation to payments to them.

In this article Natalie Scoones, George Weavil and Jessica Kemp discuss why a debt for equity swap is likely to play a role in many restructurings that result from the downturn triggered by the COVID-19 pandemic. They explain how such transactions are structured, the likely motivations of key stakeholders and the tax and regulatory implications of such transactions.

Welcome to the second edition of our quarterly disputes newsletter, which covers key developments in the dispute resolution sphere over the last three months. 

As part of Black History Month, we are pleased to launch a series of podcasts examining themes relating to race, ethnicity and inclusion. Aimed at promoting discussion, we hope you find the series to be thought provoking and informative.

Our regular round-up of recent developments and topics for your radar, news on training and networking events for in-house counsel, and an update on our legal tech initiatives.

Technology & Commercial Transactions senior associate, Richard Offord, discusses the importance of worked examples when construing commercial contracts following the recent decision in Altera Voyageur Production Limited V Premier Oil E&P UK Ltd.

It is now three years since the enactment of the Criminal Finances Act 2017 and the “failure to prevent the facilitation of tax evasion” offence (the FTP Offence).

It was a busy and unusual summer for a number of reasons and it may be that a series of developments relating to HMRC powers, investigations and tax disputes were not top of everybody's agenda. We have therefore brought some key ones together in this update.

We believe it is of paramount importance to protect and develop the alternatives asset management industry in the UK following our exit from the EU in order to maintain the UK's status as a world leader in the sector and to ensure that the wider economy continues to benefit from the deployment of global capital across alternatives asset classes by UK based managers.

As the world starts to navigate the ‘new normal’ and adapt to the widescale transformation in the way we live and work, we are seeing an uptick in M&A activity. In this note we look at what that new normal might mean for the future of M&A, including emerging themes and practical considerations for buyers, sellers and portfolio companies.

New legislation in Finance Act 2020 legislates retrospectively for HMRC to use artificial intelligence to carry out its functions. The article below was written for Tax Journal's September issue by Hannah Manning, Sophie Lloyd and Laura Jackson, and considers in particular some areas of potential concern in relation to HMRC's increasing use of automation, such as the raising of discovery assessments, business risk reviews and the assessment of discretionary penalties.

Welcome to our series of short podcasts from the Employment team. Our podcasts are designed to give a basic overview of different areas of employment law, either as a refresher or by way of learning for those newer to HR.

Welcome to episode 4 in our series of short podcasts from the Employment team. Our podcasts are designed to give a basic overview of different areas of employment law, either as a refresher or by way of learning for those newer to HR.

Brexit is now firmly back on the agenda for employers as we head into the final months before the Brexit Transition period ends on 31 December 2020.

On 22 September 2020, the Prime Minister announced a change in the Government's approach to working from home, in light of the recent spike in cases recorded across the UK. In this note, we consider what effects the most recent announcement has on employers with employees who normally work in offices.

The Supreme Court has ruled that a restrictive covenant in favour of an anchor tenant was not subject to the doctrine of restraint of trade. But does this mean that anchor tenants now have a free hand to negotiate whatever protection from competition they can get from a landlord?

This webinar focuses on how to prepare for the major changes coming when the Brexit transition period expires at the end of the year, featuring leading international trade commentator Dmitry Grozoubinski.

Commercial, IP & Technology partner, James Longster, discusses open source software, and how we can embrace the value of it whilst still being conscious of the risks.